27 October 2023

EY Podcast: weekly US international cross-border taxation news for week ending 27 October 2023

EY’s Spotlight podcast is a review of the week's major US international tax-related developments. Highlights of this week’s edition include:

US House of Representatives chooses new speaker

  • US-Chile tax treaty’s reservations incorporated in US Model Treaty

  • US, Uruguay sign TIEA

  • IRS sending compliance alerts to 150 US-based subsidiaries of foreign-owned corporations

  • IRS says PTEP proposed regs now expected in early 2024

  • Cyprus announces Cyprus-US CAA for exchange of CbC reports will be effective for RFYs starting on/after 1 January 2023

  • OECD BEPS IF considering Pillar 2 guidance on treatment of deferred tax assets in countries with federal and subnational taxes

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    Document ID: 2023-5675